Kosgu 225 and 226 transcript. Typical errors using kosgu
What is KOSGU. Decoding KOSGU 226 in Russia in 2019. Examples in budget organizations.
In the economy of the Russian Federation, a small share is occupied by budgetary organizations.
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State-funded enterprises. Their presence allows us to provide social support to the population from the state.
Providing basic vital services in terms of medicine, education, etc. is free. Such institutions have their own characteristics of accounting and tax accounting.
Particular attention is paid to financial processes in budget enterprises for the reason that their activities are financed from the state budget.
Therefore, it is especially important to note and verify the intended use of all incoming and outgoing funds.
General points
The financing of all budget organizations is controlled by the treasury. To do this, they have their own special accounting system.
As part of this, several classifiers have been developed to systematize the necessary information.
One of such tools is KOSGU. What is its essence, what is its main purpose and how to use, we will consider further in the article.
Like most classifiers KOSGU has a digital value. This simplifies the work with documentation.
Instead of a verbal description of the action, a digital code is used that displays the information set by the classifier.
What it is
KOSGU - a classification of operations of the general government sector, is a grouping of operations by their typical economic value.
It allows you to systematize the economic processes taking place in the enterprise and simplify the process of reporting.
The classifier of operations of the general government sector consists of the following groups:
In this article, we consider in more detail KOSGU 226, which notes the operation associated with the costs of other work and.
As a rule, most of the issues are associated with this subgroup, since it is very difficult to determine the operations that, according to the legislation, relate specifically to it.
This subgroup includes those articles that cannot be attributed to 221-225. Next, we will consider examples of works and services that this category includes. This will allow you to use COSGU more experienced.
What is his role
KOSGU - a code that is used by the treasury bodies and is intended to systematize the collected statistics.
KOSGU is a specific classifier used exclusively by enterprises directly reporting to public administration. The control of their activities is carried out by the Treasury.
The financing of these enterprises also passes through this body. KOSGU acts as a kind of interpretation of the chart of accounts for budgetary institutions.
It is intended to systematize information on the movement of financial resources in the enterprise, the mapping of these processes is in the accounting and tax reporting.
Unlike the chart of accounts, it is not used for initial reporting. But it plays an equally important role, since with its help a number of final reports are prepared, sent by the board to the treasury.
KOSGU is used in planning. It is used to organize the procurement schedule, sales of products and other financial and non-financial operations.
Regulatory framework
Like most processes in the economic sphere, the use of KOSGU is regulated by a number of regulatory acts.
Of these, the main ones can be distinguished:
This list can also be supplemented with municipal legislative acts, since many budgetary enterprises and organizations are financed from local budgets and are controlled accordingly.
Decoding KOSGU 226 for budgetary institutions in 2019
Budget institutions in connection with their specifics have, as mentioned above, their own financial accounting system.
One of these features is the use of KOSGU. It includes accounts for accounting for all operations provided for in the enterprise.
But of the many accounts KOSGU, 226 attracts the most attention. The problem is that it’s hard to determine which operations should be attributed to him and which to his previous ones.
To understand this, you need to know how to properly decrypt this account.
Account structure
The KOSGU account consists of a three-digit number, the first number of which determines the classification of the operation as one of eight economic groups. In turn, each group is divided into subgroups.
Which one to include the operation depends on the scope of its implementation. Consider this with the example of account 226. The first digit of the code determines that the operations assigned to this group belong to expenses (200).
Opening this article, we see that the expense of 220 include the costs associated with the payment of work and services.
Well, looking at which subgroups the 220 account includes, we determine that 226 includes other works and services. Now we will consider how the operation performed at the enterprise relates to this account.
To do this, we simulate the situation of “assigning the salary of a cook to a school cafeteria”, since this expense is charged to 200.
Well, and since food for schoolchildren is not the main activity of the enterprise, it should be attributed to other expenses, namely, to 226 accounts.
The list of works taken into account in this article
In order to more fully and accurately disclose the picture of the display of the operation under article 226, we consider an example of what kind of work can be displayed on it.
Budget organizations to KOSGU 226 include a number of works that cannot be displayed in other expense groups.
Depending on the characteristics of the enterprise itself, such work is displayed here:
- work involving the preparatory phase before the start of production;
- design, development of drawings and plans of objects;
- design work;
- disposal of equipment and other property (not in all cases);
- land improvement;
- other.
In addition, the payment of copyright is related to the costs of subclause 226 of the COSGU.
It is not at all difficult to determine whether this type of work performed belongs to account 226, or if it should be displayed under other articles.
To do this, you need to determine the purpose for which the work was done. In the list, for example, the item “disposal of equipment” is presented. As a rule, it is displayed under 225 articles.
But if it was not on the balance sheet of the organization, for example, it was taken into and completely out of order for the period of use, then the costs associated with the removal of equipment and its disposal are attributed to 226 accounts. Note that in this case, the cost of the equipment itself is not displayed.
The list of services attributable to the accounting of public institutions at two hundred twenty-sixth
In addition to the work that can be performed by both employees and third parties, the company includes services on 226 accounts.
The attribution of an operation to a particular subgroup primarily depends on the specifics of the enterprise.
When maintaining accounting for KOSGU 226 budgetary institutions use the following expenditure operations:
- installation of equipment;
- informing;
- printing services;
- food supply;
- waste collection;
- bidding organization;
- modernization services;
- other services.
A typical mistake of most financiers is to assign transportation costs to this subgroup. Therefore, it is advisable to note that they belong to 225 subgroups.
But to 226 you can include such expenses as, for example, the publication of leaflets with instructions on safety rules at the enterprise or schemes of an evacuation plan in case of fire, which must have all working rooms in a mandatory lock.
In this case, when expenses are displayed, the goods not received are paid, and the service for its creation is provided by another organization or wage workers.
Cleaning services are not an exception, especially if third parties are hired to carry them out.
Such work is provided for absolutely at all enterprises, but they do not directly relate to the implementation of the work process. Often, enterprises need to consult specialists in various fields of activity.
They can specialize in providing consulting services in the production process, solve financial or legal issues. In any case, payment of these services should also be attributed to 226 accounts.
The specifics of accounting by budgetary organizations and institutions include the use of KOSGU.
This page contains brief annotations of court decisions on the topic under consideration and links to files with the full text of the court decision.
Note:
Judgments in favor of the audited organization are indicated by index (a);
Judgments in favor of the supervisory authority are indicated by index (b).
Attention! Judicial decisions on this topic related to construction and repair costs are available on another page in the sections "Misuse of budget funds" - - "Construction and repair costs". To go to another page, click on the link: Cost allocation between KOSGU 225 "Works, services for the maintenance of property" and 226 "Other works, services"
Judicial decisions (brief annotations) on the subject under discussion, but not related to the costs of construction and repair, are located below:
(a) At the expense of KOSGU sub-clause 226 “Other works, services”, the Institution transferred 99,074 rubles for testing and measuring the insulation resistance of electrical wiring at the institution’s facilities, while these costs, according to TU FSBN, should have been made under KOSGU sub-clause 225 "Works, services for the maintenance of property."
The court found that, according to Order No. 150n, substation KOSGU 225 “Works, services for the maintenance of property” did not directly include work on testing and measuring the insulation resistance of electrical wiring. By sub-item KOSGU 226 "Other works, services" the specified Order includes the expenses of budgets for payment of contracts for the performance of work, the provision of services not referred to in sub-sections 221 - 225.
The courts came to the correct conclusion that there are no grounds for concluding that the budget funds were inappropriate.
P-VVO55
(a) At the expense of funds under KOSGU sub-item 226 “Other works, services”, the Institution transferred 10 898 rubles for the maintenance of a hazardous production facility (diesel fuel tanks), while these costs, in the opinion of the TUFSBN, should have been made under sub-item KOSGU 225 "Work, services for the maintenance of property". It follows from the case materials that the expenses were incurred on the basis of a contract for servicing a hazardous production facility. Moreover, the costs of paying for these services were not allocated by the Ministry of Finance of the Russian Federation to a substitute of KOSGU 225 "Rabo s services on the content of the property "Order N 150N.
The courts lawfully considered that these services are inherently not related to the maintenance of property, they are aimed at ensuring the safety of people and property, in connection with which, they are lawfully paid by the institution at the expense of the budget under sub-article KOSGU 226 "Other works, services".
P-VVO55
(a) At the expense of funds under KOSGU sub-clause 226 “Other works, services”, the Institution transferred 0.3 thousand rubles for writing an act of technical conclusion based on the results of diagnostics of the institution’s digital equipment, while these costs, according to the Federal Security Service, should KOSGU sub-article 225 "Works, services for the maintenance of property".
The courts found that the costs of paying for the diagnostics of digital equipment (camera) were allocated by the institution to a substation of KOSGU 225 in accordance with Order No. 150n. However, the services of drawing up an act of technical opinion on the results of the diagnostics were paid separately at the expense of KOSGU sub-article 226. The indicated types of work are reflected in the contract, specification, invoice and act of work performed in separate lines with the determination of the cost of each type. A technical report on the diagnostic results was also presented.
At the same time, at the time the Institution spent the funds, the Ministry of Finance of the Russian Federation did not unambiguously determine the procedure for carrying out such expenses (services for drawing up a technical report) using the KOSGU codes, therefore there were no grounds for concluding that the funds were misused in the amount of 300 rubles.
P-VVO55
(a) At the expense of funds under KOSGU sub-item 226 “Other works, services”, the Institution transferred 0.395 thousand rubles for making a gas pipeline route bypass through the Institution, while these costs, according to TU FSBN, should have been made under KOSGU sub-article 225 “Works, services on the content of the property. "
The courts established that the Institution and the Contractor entered into an agreement in accordance with which the Contractor undertakes to carry out maintenance and repair of gas equipment, as well as emergency services. All expenses under this agreement were paid for at the expense of the substation KOSGU 225, including bypassing and inspecting the gas pipeline route, technical maintenance of the tap at the inlet, inspecting the technical condition and checking for gas contamination, and the bypassing the gas pipeline route (drawing up a report) was paid according to KOSGU 226 "Other works, services."
At the time of spending, the Ministry of Finance of the Russian Federation did not unambiguously determine the procedure for carrying out such expenses (services for processing a route bypass) using KOSGU codes, in connection with which, in this case, there were no grounds for concluding that the funds were spent inappropriately.
The contradictions in the positions of the parties are of the nature of methodological disagreements about the procedure for applying KOSGU, but cannot be qualified as a violation of budget legislation.
P-VVO55
(a) Conclusions of TU FSBN: at the expense of funds received under sub-clause 225 of KOSGU “Works, services for property maintenance”, expenses were incurred that should be attributed to sub-clause 226 of KOSGU “Other works, services” in the amount of 75 851 rubles, of which 54 011 rubles - to pay for installation work on the device of additional workplaces in the building.
The courts established that the contractor performed work on arranging several additional jobs within the existing network, but not on installing the network or the system as a whole, as provided for in sub-clause 226 of KOSGU. In this regard, these works can be qualified as maintenance and paid for at the expense of sub-clause 225 of KOSGU.
P-VVO66
(b) TU FSBN is established and confirmed by the courts: The institution allowed misuse of budget funds - forthe account of the funds of sub-clause 225 "Works, services for the maintenance of property" incurred the costs of manufacturing an item of fixed assets, provided for by the costs of Article 310 "Increasing the value of fixed assets", the dismantling of the item of fixed assets, provided for by sub-article 226 "Other works, services".
P-VCO154
CWR and KOSGU are special codes that are necessary for the work of public accountants. Let's talk about the changes in 2019 in the application of expense type codes (CWR) and the classification of operations of the general government sector (KOSGU).
The new provisions are established in the Order of the Ministry of Finance dated June 08, 2018 No. 132n (as amended on November 30, 2018) regarding the generation of budget classification codes. Now budgetary and autonomous institutions are obliged to apply the new procedure in determining the CWR for all operations performed.
The rules for the formation of KOSGU were also changed - a new Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). Work according to the old rules is unacceptable!
Recipients of budgetary funds, such as the main managers of budgetary funds (GRBS), state, budgetary and autonomous institutions, must keep records, draw up plans and reports in accordance with uniform standards and in accordance with legislative requirements. The list of requirements and rules for the use of special codes that determine the corresponding values \u200b\u200bof the budget (accounting) account is established by the Ministry of Finance for all participants in the process.
For specialists, this means that state (municipal) expenses and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of belonging of the corresponding budget, and therefore, the use of special codes, etc.
Since 2019, the procedure for the use of KBK and KOSGU has been changed!
Basic concepts of CWR and KOSGU
Even for those who know what KOSGU is in the budget, decryption can be difficult. The classification of operations of the general government sector is part of the classification of the account, which allows you to group the expenses of the public sector of the economy depending on the economic content and includes a group, article and sub-item.
Since 2016, KOSGU has not been used by recipients of funds in the formation of revenue and expense plans, but is used in accounting and reporting. In 2019, it is required to apply it to institutions and organizations of the public sector in the preparation of a working chart of accounts, accounting and reporting. The procedure for approving the budget accounting chart of accounts is enshrined in Order of the Ministry of Finance No. 162n (as amended on March 31, 2018).
OSGU classification represents the following groups:
- 100 - income;
- 200 - expenses;
- 300 - receipt of non-financial assets (ON);
- 400 - retirement of HA;
- 500 - receipt of financial assets (FA);
- 600 - retirement of FA;
- 700 - increase in liabilities;
- 800 - decrease in liabilities.
Previously, KOSGU was used in the structure of the budget classification code (BSC), since 2015, in terms of costs, this code has been replaced by a cost type code.
The question often arises: CWR - what is it in the budget? This is part of the BSC classification, therefore, part of the bookkeeping account. It includes a group, a subgroup, and an element of the type of expense. Almost every accountant tries to figure out what CWR is in the budget, the decoding of which is encoded in three numbers from the 18th to the 20th category in the structure of the CSC of budget expenditures.
CWR is represented by the following groups:
- expenses for payments to staff in order to ensure the performance of functions by state (municipal) bodies, state institutions, governing bodies of state extra-budgetary funds;
- procurement of goods, works and services to meet state (municipal) needs;
- social security and other payments to the population;
- capital investments in state (municipal) property;
- intergovernmental transfers;
- the provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
- servicing state (municipal) debt;
- other appropriations.
Special cases when using KOSGU and CWR in 2019
The reflection in 2019 of some COSGU expenses in accounting has changed. Legislators have introduced completely new codes, for example, to reflect revenue. Also, the names of the old encodings were changed and the values \u200b\u200bof the existing ones were expanded.
So, for example, a new KOSGU 266 was introduced, which should include social benefits and compensations provided to the staff of a state (municipal) institution in cash. What should be attributed to these social benefits? At KOSGU 266, take temporary disability benefits for the first three days of illness. That is, the benefit paid at the expense of the employer. Also, this code must include the monthly allowance for the care of a child up to three years (in the amount of 50 rubles). All categories of payments and compensations are fixed in Art. 10.6.6 of Chapter 2 of Order No. 209n.
Officials from the Ministry of Finance brought to the user a separate Letter dated 02/29/2018 No. 02-05-10 / 45153, which reflects methodological recommendations on the use of new KOSGUs.
Also, in practice of conducting purchases for several CWRs, questions arise with the correct reflection of codes, which is determined by the application of classification. For this case, 34-36 bits of the procurement identification code are formed in a special way: in 34-36 bits “0” is set if these expenses are to be reflected for several CWRs.
table of correspondence
Since CWR is a larger grouping than KOSGU, the Ministry of Finance approved a correspondence table to simplify the application of the relevant codes. A comparison of the CWR codes and the KOSGU codes for 2019 for budgetary institutions and public sector organizations is presented in the table. The document contains the latest changes that should be applied in 2019.
Responsibility for violation
It should separately indicate the level of responsibility that is provided for violation of budget legislation. In fact, the level of punishment for the incorrect reflection of CWR and KOSGU in the accounting of institutions directly depends on their type.
For example, if a public institution makes a mistake, and the business transaction is reflected in the wrong CWR, controllers have the right to recognize such a mistake as misuse of budget funds. For violations of this nature, administrative liability is provided for under Article 15.14 of the Code of Administrative Offenses.
With budgetary institutions, things are different. So, in the agreement on bringing the subsidy for the fulfillment of the state or municipal task, the CWR is not indicated. Therefore, the budget organization determines the encodings on its own. And it is impossible to attract a state institution for improper use with the wrong choice of CWR. However, the wrong code will be reflected in the reporting - and this is a violation of the rules of accounting (article 15.11 of the Code of Administrative Offenses) and reporting (article 15.16.6 of the Code of Administrative Offenses).
To regulate the budget process of the Russian Federation and to account for budget flows, use of the CSC. KBK has a twenty-digit structure from 1 to the 20th category. The place from the 18th to the 20th category in the structure of the KBK is occupied by KOSGU. The article will discuss KOSGU, namely, its sub-article 226.
In the budget accounting of institutions, all operations on income and expenses are distributed on the basis of the classification according to KOSGU. The specified classifier is necessary in accounting when forming the accounting policy of the organization, in order to fully take into account information about transactions.
This classification is established by order of the Ministry of Finance of the Russian Federation of July 1, 2013 No. 65n. Such accounting is used directly in public administration.
Structurally, the classifier consists of eight groups of codes. The group, in turn, includes an article, and the article has a sub-article. Below we consider these groups in more detail.
- The first group includes operations on income - code 100. It includes sub-items from 110 to 180, this includes all types of income that the organization has. Subclause 110, for example, includes all tax revenues. Subclause 120 includes profit from property (rent, etc.). 130 includes profit from the services provided. And other substitutes.
- The second group includes expenditure operations of the organization - code 200. The code has subgroups from 211 to 290. Here are grouped operations on salary, payment of benefits, pensions, paid organizations, rent, and much more.
- The third group includes receipts of assets not related to financial - code 300. These assets may be either production or non-production. The group consists in detail of substations 310–340. This includes revenues from the increased value of the organization’s property, from an increase in the cost of maintaining software and databases, etc.
- The fourth group includes the disposal of assets that are not related to financial - This is code 400. This group includes 410-440 sub-articles. If the value of the property of the enterprise has decreased, compensation for damage, etc.
- The fifth group includes the receipt of financial assets. - code 500. The group has subgroups 510–550. This includes receipts from stocks, bills, an increase in loan balances and more.
- The sixth group includes the disposal of financial assets. - code 600, which consists of 610-650 articles governing the disposal of assets.
- The seventh group includes an increase in liabilities - code 700, consisting of 710–720 subgroups. Here we are talking about increasing the debts of the organization.
- The eighth group includes a reduction in liabilities - code 800. It, in turn, consists of sub-parts 810 and 820, and this includes operations to reduce various debt obligations.
For example, code 200 - expenses, contains article 220, which includes payment for work and services. Article 220 consists of subarticles 221-226. In aggregate, Articles 221–226 include payment for various services and work under contracts and contracts.
Let us dwell in more detail on subsection 226, which reflects other works and services.
Sub-article 226 “Other works, services”
This subclause contains the expenses of the organization, according to the concluded agreements, which are not taken into account when paying under articles 221-225 of KOSGU.
Instructions on the application of the budget classification of the Russian Federation require that costs be assigned to a specific code based on the economic content of the business transaction. The correct choice of sub-sections 226 “Other expenses and services” and 225 “Works, services for the maintenance of property” KOSGU is a kind of litmus test of professionalism of an accountant.
Earlier, accountants of autonomous institutions used KOSGU for internal analytics, there was no obligation to conduct it. However, the RF Ministry of Finance, by its order of November 16, 2016 No. 209n, extended the operation of the Instruction approved by the Ministry of Finance of the Russian Federation of December 01, 2010 No. 157n (hereinafter - the Instruction No. 157n) to all types of public sector institutions.
Application of the new KOSGU
The financial department is trying to make for each code the most detailed list of services and works. carefully monitor business transactions. However, accountants often have questions about how to apply the Guidelines on the application of the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n (hereinafter referred to as Guidelines No. 65n). And not in vain. Auditors will regard the incorrect use of the classification as misuse of funds, even if we are talking about codes that differ only in one character of the third category, as in the case of sub-articles 226 “Other expenses and services” and 225 “Works, services for maintaining property” of KOSGU (hereinafter - 226 KOSGU and 225 KOSGU). For this violation, the chief accountant may be fined.
In their defense, economists and accountants cite Clause 14.1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 22, 2006 No. 23. He admits situations where expenses can be attributed both to one article of KOSGU and to another. In this case, the accountant’s decision is not recognized as a violation; he cannot be charged with misuse of budget funds. But it is practically impossible to apply the opinion of the Supreme Arbitration Court of the Russian Federation to a situation where instead of 225 KOSGUs, 226 KOSGUs are used because of the detailed details of the articles. As practice shows, problems arise if the accountant does not fully understand the essence of the recorded business transactions.
Consider some of the most typical cases in which public accountants ask themselves: 225 or 226?
Certification and examination of workplaces
Certification of jobs in terms of working conditions is a mandatory event, backed by legislative requirements. It should be carried out at least once every five years. Most often, third-party organizations are involved in certifying workplaces.
Jobs belong to the property complex. Guidelines No. 65n require that expenses for the maintenance and servicing of non-financial assets, which include buildings, be included in sub-clause 225 of “Works, services for the maintenance of property” of KOSGU. It would also be fair to attribute certification of workplaces to it to working conditions: it is necessary to comply with regulatory requirements for the operation (maintenance) of property.
But in the Directives No. 65n for this article there are no such works and services. At the same time, expenses that are not mentioned in subparagraphs 221-225 of KOSGU should be included in subparagraph 226 “Other works, services”.
Earlier, accountants attributed the costs of certification of jobs to the financial support of measures to prevent industrial injuries and occupational diseases of employees, at the expense of insurance premiums, i.e. distributed on 213 KOSGU. But Order of the Ministry of Finance of the Russian Federation dated December 29, 2016 No. 246n excluded this clause, therefore it is now impossible to attribute these amounts to KOSGU 213.
Certification of jobs is a complex of measures and procedures, it is much wider than just the operation (maintenance) of property. Therefore, it is definitely worth choosing 226 KOSGU.
Certification of equipment
A similar question arises when it comes to the costs of certification of equipment directly, which is on the balance sheet of the organization.
The answer lies in the essence of the services provided, in the purpose of the spent funds. If certification of equipment is a necessary condition for its operation (a certain list of work carried out at a specified frequency), then the costs of paying for the relevant contract should be attributed to subclause 225 “Works, services for the maintenance of property”.
If the institution carries out certification of equipment in order to identify the need for its repair, determine the service life, etc., then the cost of paying for the relevant contract should be attributed to sub-item 226 “Other works, services”.
A similar rule applies to the costs of the examination of non-financial assets to be written off. Own employees do not always have sufficient qualifications, and institutions often resort to the services of specialized organizations. At first glance, such a service has nothing to do with the maintenance and operation of property, therefore it can be attributed to KOSGU 226. However, there is a clarification in Directives No. 65n: since the purpose of the examination is to determine whether the facility can continue to be operated, then article 225 should be applied.
Installation and repair of windows
The Guidelines No. 65n describe in detail the rules for allocating costs associated with the installation and repair of windows, however, it is in this situation that accountants often make mistakes. The wording in the contract may indicate different articles (sub-articles) of KOSGU, the distribution of expenses by articles (sub-articles) will depend on how you draw up the contract.
An institution may enter into a contract with a contractor for a series of repairs. Their list may include not only the installation of windows, but also measures that will change the normative indicators of the building: useful area, efficiency of use, useful life, etc. This can be completion, reconstruction, and additional equipment of the building. These costs are borne by Article 310, “Increasing the Value of Property, Plant and Equipment”, KOSGU and may include, in particular, replacement of windows. Repair work is, first of all, restoration or maintenance of operational indicators of fixed assets, in particular buildings and structures.
Replacement of windows in an already operating building also meets these criteria and can be paid for by subsection 225 of “Works, services for the maintenance of property” KOSGU. Moreover, in the subject of the contract and in the primary documents that the contracting organization will draw up, it is advisable to use the wording “repair work”.
If you nevertheless applied the wording “window installation” in the contract (contract) and wrote off the costs of sub-clause 226 “Other works, services” of KOSGU, you run the risk of receiving objections from regulatory authorities.
Mowing and cutting trees
The costs of caring for trees can be determined to any article KOSGU after it is determined whether they are part of the property of the organization. If trees grow on institution land, they are uniquely related to property.
Bringing the territory in accordance with the requirements of environmental legislation, sanitary-hygienic, fire safety standards (Article 42 of the Land Code of the Russian Federation) is one of the obligations of land users. Therefore, institutions regularly spend certain funds, for example, on cutting trees, arranging bushes, etc. These costs are on subsection 225 of KOSGU.
Please note: the costs of insect pest control should be included in the same 225 KOGSU as a set of measures aimed at preserving property. But the costs of acaricidal treatment from ticks will fall on KOSGU 226, because these are sanitary and anti-epidemic (preventive) measures at the customer’s facilities (Letter of the Ministry of Finance of the Russian Federation of 01.08.2012 No. 02-05-11 / 2999)
A separate issue is related to the application of Guidelines No. 65n if the institution has received an order for cutting dangerous, emergency trees on its land plot. It depends on whether the institution has the right to permanent use of this land. If yes, then relate the costs to 225 COSGUs, otherwise to 226 COSGU. The same rule can be followed to take into account the costs of rooting out stumps.
And if you plan to use sawn trunks and branches in the boiler room, then the payment to the contractor for sawing, chopping and laying firewood will go through article 226 “Other works, services”.